The Days of '47 Inc

Nonprofit profile at a glance

EIN
876123781
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
3853518147
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Commemorative Events

Reported finances

Revenue
$391,948
Expenses
$381,841
Assets
$544,869
Liabilities
$41,998

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • LANE SUMMERHAYS (EXECUTIVE VICE PRESIDENT)
  • GREG JAMES (EXECUTIVE VICE PRESIDENT)
  • JODENE SMITH (VICE PRESIDENT)
  • BRENT ANDERSON (VICE PRESIDENT)
  • RAY PICKUP (PRESIDENT)

People named in this filing

  • LANE SUMMERHAYS (EXECUTIVE VICE PRESIDENT)
  • GREG JAMES (EXECUTIVE VICE PRESIDENT)
  • JODENE SMITH (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a private non-profit, all-volunteer, charitable coprporation whose mission is to honor Utah's early pioneers and to keep their pioneering spirit alive.

What it reported doing in 2024

Royalty - The Days of '47 Royalty strive to honor the legacy of the Utah Pioneers and Utah's collective heritage by involving themselves within the community throughout the year. The Royalty learns about, reflects and speaks about the early settlers of Utah. They develop a greater understanding, awareness and appreciation of the faith, fortitude and courage of the trailblazers of the State. The young women represent what today's pioneers can accomplish. All competing young women between18 and 25, regardless of religion, must be a descendant of a Utah pioneer who came into or was born in the State of Deseret/Utah Territory between July 24, 1847, and May 10, 1869. During the ensuing year, the Royalty will attend about 70 events for The Days of '47, Inc. and The International Society Daughters of Utah Pioneers while speaking at youth, church and civic organizations.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.6%; rating input score 84
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.6%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 35.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 33.9% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 83.6% of revenue deployed · 84.6% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $323K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.